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TMI Blog1957 (5) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... P.S. Alipore, in the district of 24-Parganas. It is alleged that on 7th November, 1952, the petitioner applied before the Commercial Tax Officer, Bhowanipore, for a registration certificate after the taxable quantum in respect of sale of timber in the said business exceeded the limit specified under the Bengal Finance (Sales Tax) Act, 1941, but the authorities concerned delayed in granting the registration certificate and it was after the lapse of more than 4 months that the Sales Tax Authorities granted the certificate of registration in the prescribed form on 17th February, 1953. Thereafter on 2nd March, 1953, a notice in Form No. VI as prescribed by the Sales Tax Rules was issued to the petitioner for assessment under section 11(2) of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 26th May, 1954, was limited to grounds (e), (g), (h) and (i) as set out in paragraph 13 of the petition. Mr. Anil Kumar Sinha, the learned Advocate for the petitioner, has argued that the notice given by the Commercial Tax Officer under section 11(2) in Form No. VI on 2nd March, 1953, for assessment for the period from 12th September, 1952, to 16th February, 1953, and the actual assessment made under section 11(2) of the Act is illegal and without jurisdiction. It is submitted by Mr. Sinha that in order to attract section 11(2) of the Act it is to be established that the petitioner "failed to get itself registered" within the meaning of those words as used in section 11(2) of the Act, but as the petitioner had applied for registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to take any action or steps on the application for registration until a regular application was put in, on 18th December, 1952. It appears from rule 5 of the Sales Tax Rules as also from the prescribed Form No. 1(a) that various particulars have to be set out in an application for registration which is made under the provisions of the Act; and it is incumbent upon the Authority dealing with that application to satisfy himself upon proper enquiry that the particulars required to be set out in Form No. 1(a) read with rule 5 of the Sales Tax Rules are correct and complete. Reference may be made to section 7(3) of the Act and rule 6 of the Sales Tax Rules for showing that such is the duty of the Commercial Tax Officer who deals with such app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate was actually issued in this case. It appears however from paragraph 7 of the counter-affidavit that as proper enquiries according to law had to be made, the registration certificate could not be issued before 17th February, 1953. Mr. Majumdar has argued that as the petitioner did not appeal under section 20 of the Sales Tax Act and moved this Court under Article 226 of the Constitution after the remedy by way of appeal became barred by lapse of time, the discretionary relief under Article 226 of the Constitution should not be granted to the petitioner. Reliance is placed on a decision of Sinha, J., in Promode Lal Maitra v. Additional District Magistrate(1). It may be noted however that although the petitioner did not file any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (1957) 61 C. W.N. 11. under the provisions of section 4(2) of the Act. So there cannot be any question that the Sales Tax Authorities had jurisdiction to assess the petitioner. Section 11 is a procedural or machinery section as it is called, laying down the manner in which Sales Tax Authorities should proceed to make assessment of sales tax in respect of business of dealers. Section 11(1) deals with cases of assessment of taxes due from registered dealers and section 11(2) deals with the procedure to be adopted in case of assessment of tax from unregistered dealers who have failed to get themselves registered under the Act. So even if it is held that the Assistant Commissioner in the present case was not justified in proceeding under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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